2022 (4) TMI 1047

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....ccording to the appellant, they had filed bill of entry bearing No.6280158 dated 07.05.2018 for clearance of 'Closed Circuit Television (CCTV) Camera' and classified the said goods under CTH 85258010 as 'television cameras'. As the goods were of Korean origin, they assessed the same at 'Nil' rate of Basic Customs Duty in terms of S.No.833 of Notification No.152/2009-Cus dated 31.12.2009. However, the Assistant Commissioner of Customs / Adjudicating Authority changed the classification from CTH 85258010 to CTH 852598090 i.e. "Others", charged BCD at 15% adv. and thereafter, passed an order-in-original under section 17(5) of the Customs Act, 1962 (in short, 'the Act') on 29.06.2018. Challenging the same, the ap....

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....has erred in its finding that the HSN explanatory notes to Customs Tariff 8525 does include CCTV Cameras, whereas the explanatory notes clearly state that television cameras include cameras used in closed circuit television (surveillance)? (iv) Whether the Tribunal has erred in coming to the conclusion that the bills of entry of other importers relied upon by the appellant were not relevant since there were differences as regards the description of the imported goods? (v) Whether the Tribunal has erred by not following the ratio laid down by the Hon'ble High Court of Bombay in the case of Vishal Electronics Pvt. Ltd v. Union of India - 1993 (68) ELT 557 (Bom)?" CMA.No.83 of 2022: "(i) Whether the Tribunal has failed to exerci....

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....y them before New Delhi Customs, where CCTV camera was classified under CTH 8525 8010 and the benefit of notification no.152/2009 was extended to them. Placing reliance on the HSN explanatory notes to CTH 8525, which clearly state that television cameras include cameras used in closed circuit television (surveillance), the learned counsel submitted that the CCTV cameras are in the category of television cameras and there is nothing in the customs tariff or HSN exclude to closed circuit television camera. However, the Appellate Authorities rejected the claim of the appellant, by observing that there were differences as regards the descriptions of the goods imported in the bills of entry. Further, the CESTAT erred in holding that the appellan....

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....any interference at the hands of this court. 6.We have heard the learned counsel appearing for both sides and also perused the materials available on record. 7.The only point that arises for consideration herein is, relating to the classification of the imported goods viz., CCTV cameras, either under CTH 8525 8010 as claimed by the appellant or under CTH 8525 8090, as ordered by the authorities below. 8.Concededly, as per notification no.152/2009-Cus, dated 31.12.2009, all the goods falling under CTH 8525 8010 imported from Republic of Korea are exempted from the payment of basic customs duty. In the customs tariff, the only goods classified in CTH 8525 8010 is television camera. 9.It is the specific case of the appellant that as far as....